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2022-03-31-accounts

CoinputerNd
International
Statement ofGash Flows
Forthe year ended 31March 2022
2022 2021
Net cssn used in operating
activities. "
Net (expenditure)/income
forthe year
(13,097)
Add back depreciation
charge
213
Add back loss on disposal ofinvestment
Decrease/{increase)
in stocks
1,045 (305)
(increase)/decrease
in debtors
(37,642) 40,618
increase/(decrease)
in creditors
62,930 (62.007)
13,380 253,089
Cash flows from investing
activities
Purchase oftangibie fixed assets (570)
Cash flows from financing activities
Loan funds received 50,000
Net loan repayments (7,500)
Increase in cash and cash equivalents in the year 5,880 502,6l6
Reconciflation ofnet debt
increase
in cash and cash equivalents
in the year 5,880 302,519
Cash and cash equivalents
brought forward
463,960
Cash and cash equivalents
carried forward
766,676

2 Gd
rants an donations 2022 2021
Unrestricted Unrestricted
f f
Donations - monetary
Donations - ICTequipment
&4,604
206,472
42,908
132,480
291,076 175,3&8
3 Income from charitable activities
Unrestricted
Sales ofdonated
ICTequipment
Operating
system and MS Office software
Collection fees
ICTrecycling fees
Shipping and insuranos
income
Telecoms and cartridge recycling fees
384,188
24,691
77,579
62,037
28,6?2
231,080
27,29?
21,556
21,229
10,351
14'I
577,167 311.654
Restricted
Project delivery 476,147 544,545
1,053,314 856,199
4 Goats ofraising funds 2022 2021
Unrestrictedf Unrestrictedf
Costs ofgenerating
donations ofICTequipment
Fundraising
costs
Staftests
38,961
12,696
39.041
5,871
3,626
28,323
37,822

5 Expenditure on charitable activities
Unrestricted
ICT equipment
collected
Shipping and packaging
Insurance
Collection of ICTequiprnsnt
Purchase of ICTequipment
International programs
Partner refurbishment
and
recycling costs
Partner software licences
Staffcosts
Support costs
Governance costs
Restricted
International programs
Expenditure
oncharitable
activities

2021
Unrestricted
ICT equipment
collected
Shipping and packaging
Insurance
Collection ofICTequiprnsnt
Purchase ofICTequipment
International
programs
Partner refurbishment
and
Partner software licences
Staffcosts
Support costs
Governance costs
recycling costs 206,472
27.211
2,645
65,759
8,849
13,251
133,584
30,044
199,716
126,626
19,465
132,480
6,260
2,426
33,255
8,755
10,622
61,491
26,039
166,233
127.567
1?,196
Restricted 833,622 592,324
International
programs
433,6'I7 187,816
1,267,239 780,140
Supportcosts 2022 2021
Unrestricted Unrestricted
R f.
Staffcosts
Transport and travel
General office costs
Accountancy
Depreciation
Other costs
Bad and doubtful debts
62,450
2,347
32,8?3
14,161
144
7,957
6,674
72,656
94
33,069
14,046
213
5,637
1,632
126,626 127.567
Governance costs 2022 2021
Unrestricted Unrestricted
K
Staffcosts
Audit fees
15,061
4,404
13,?00
3,496
19,465
stet (expenditure)ltncome for the year 2022 2021
Isstated after charging; R
Qepreciatian
oftangible fixed assets
Auditor's
remuneration
144
4,404
213
3,496

g Staffcosts, remuneration ofkey management personnel, and average staff numbers 2022 2OR1
Staffcosts were as follows 6 f.
Salaries 284,706 ' 256,077
Social security costs 25,138 24,244
Pension costs 6,424 6,072
316,268 286,393
Chief Executive Officer
Management
Administration and support

Cost
At 1 April 2021 1,302
At31 March 2022 1,302
Depreciation
At 1 April 2021
Charge for the year
840
144
At 31 March 2022 984
Net book values
At31 March 2022
318
At31 March 2021 482
Stock 2022 2021
ICTequipment.
held
for resale 12,880 13,925
aebtors 2022 2021
Accounts receivable
Prepayments
and accrued income
Other debtors
83,687
16,409
122
50,309
12,267
100,218 62,576
Creditors; amounts falling due within one year
Bankloan
Accounts payable
Social security and other taxation
Accruals afld d8f8rr8d income
Other creditors
10,060
79,953
12,873
82,557
6,023
7,470
84,510
7 QQQ
20,355
5,612
191,466 125,946

Unrestricted Unrestricted funds Restnctsd
General Designated funds Total
Current year
Fixed assets
Current asseh
Current
liabilities
Long term liabilities
289,125
(174,928)
(32,440)
318 318
289,125
(174,928)
(32,440)
595,332
(16,538)
318
885,457
(191,466)
(32,440)
81,757 318 82,075 579,794 661,869
Prior year
Fixed assets 462 462 482
Current assets
Current liabilities
Long term liabilities
409,340
(122,162)
(42,530)
409,340
(122,162)
(42,530)
433,640
(3,784)
842,980
(125,946)
(42,530)
244,648 462 245,110 429,856 674,966

18 Movement
in funds
At I April income Expenditure Transfers At 31March
e E e E
Restricted funds
~capaaty building
projects:
Dell Technologies 475,35'I 97,485 (199,113)
Donations
via Charities Trust (Dell projects)
4,844 (4,844)
SITA 187,614 203,972 (130,966) (128,265) 132,355
Geeks on Wheels 110,664 {75,695) {8,85'I ) 26,118
Sara Emanuel 8,000 (8,000)
The Calleva Foundation 6,000 10.QQQ (4.539) (3.062) 8,399
The Arhuaeo
Community
Project 7,294 {356) 6,938
Association of Progressive Communications 105 (1Q5)
Utelize 23,125 23,125
Recycle lT 4U Ltd 12,556 (10,297) 2,259
Mobliciti - Donation for solar learning hub 5.000 5,000
Opia 1,207 (58) 1,149
Total restricted funds 677070 476,147 433,617 139.806 579.794
Unrestricted
funds
Designated
fund - tangible
fixed assets fund 482 462
General fund (2.566) 868.893 (924,520) 139,806 81,613
Total unrestricted
funds
2„104 868,893 924,520 139,806 82,075
Total funds 674,966 1,345,040 (1,358,137)

1S Movement
in funds {continued)
1S Movement
in funds {continued)
Att April Income Expentliture Transfers At 31March
Priar year K K E
Restricted funds - capacity building projects:
Dell Technologies
Donations
via Charities Trust (Dell projects)
SITA
Sara Emanuel
The Nairoshi
Foundation
The Calleva Foundation
VMware
Association ofProgressive
Communications
William A Cadbury Charitable
Trust
Others
403„813
25,262
1,780
297,311
25,147
196,426
8,000
6,502
6,000
4,259
648
250
(141,368)
(25,147)
(12,912)
(2,087)
(4,259)
(543)
(1,500)
(84,405)
(21,164)
(4,415)
(250)
(280)
475,35'I
187,614
8,000
6,000
105
Total restricted funds 430.655 544,545 187,816 110.514 677.070
Unrestricted
funds
Designated
fund - tangible fixed assets fund
Designated
fund - investments
fund
105
34
357
(34)
462
323 462
General fund (30,564} 547,953 (630,146) 110,191 (2,566)
Total unrestricted
funds
30,425 547,953 630,146 110,514 2 104
Total funds 400,430 1,092,498 (817,962)

20 Commitments in respect ofproperty licences 2022
At 31 March 2022 the Charity had future
minimum
lease payments under a
non-cancellable property licence as follows:
Not later than one year 3,075 15,375

31 March 2022 and its financial positio n as at t hat date were as follows:
2022 2021
KES KES
Profit and loss account
Income 4,969,265 4,435,624
Operating costs 4,9'l0,919 4,278,15'I
Result forthe year before tax 58,348 157,473
Balance sheet
Cash at bank 212,237 4,709,811
212,237 4709,811
Creditors: amounts falling due within one year 148,452 4702,371
Net liabilities 7,440
The charity
provided
grant funding to the Kenyan branch during the year amounting to KES 4,910,919 (2021: KES
4,278,151).At 31 March 2022, the charity wss owed KES56,452 (2021:KES715,772)by the Kenyan branch.